He program came into effect in 2026and its rules were published last December 28 in the Official Gazette of the Federation (DOF). The last fiscal stimulus of this type was provided in 2017, in the government of Enrique Peña Nieto with a rate of 8%.
For 2026, it applies to taxpayers who maintained legal resources abroad until September 8, 2025, which was when the explanatory memorandum and the tax reform proposal were announced, commented Víctor Manuel Barajas Barrera, expert partner in Tax Law and Estate Planning at Basham Ringe y Correa.
The requirements that must be met are:
– Not be on the SAT blacklists.
– Does not apply to illicit resources (money laundering), people with final tax sentences or residents in tax havens.
– That they are not resources with respect to which a deduction would have been taken in Mexico.
“It also does not apply to income obtained as a result of the Simplified Trust Regime, the famous resico, since they are subject to a rate, in itself quite low, from 1 to 2.5%, and therefore it would be illogical to pay 15% for an income that in itself should have paid 1 to 2.5%,” explained the tax specialist.
The rules of the 2026 Fiscal Miscellany state that the money must return to the country no later than December 31, 2026. In addition, the tax must be paid within 15 calendar days following the return.
